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FATCA - Practical Implementation in the Czech Republic
Hanáček, Tomáš ; Láchová, Lenka (advisor) ; Kouba, Tomáš (referee)
This thesis deals with the Automatic Exchange of Financial Account Information between the Czech Republic and the United States of America for tax purposes commonly known as FATCA - Foreign Account Tax Compliance Act. At first, the Thesis describes the basics of international information exchange and then Automatic Exchange of Financial Account Information FATCA in relation to the impact on Czech Republic. More detailed is discussed legislation - Dohoda FATCA and Lex FATCA, which became part of Czech Legal System in 2014. Aim of the Thesis is the analysis of the implementation process of Dohoda FATCA and the following legislative documents in first years of its validity, and therefore is in the next part the organizational integration of FATCA in Financial Administration of the Czech Republic discussed. Last part analyses the identified issues of implementation and proposes its solution. In context of current development in area of international information exchange of financial accounts, there is also connection to common standard, OECD - Common reporting standard, mentioned.
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Evaluation of Unreliable Tax Payer Implementation in VAT Evasion
Lišková, Svatava ; Kukalová, Gabriela (advisor) ; Jiří, Jiří (referee)
The Financial Administration of the Czech Republic uses different instruments and procedures in struggle against VAT evasions. The most important instrument used today is the so-called Institute of Unreliable Tax Payer. The dissertation is focused on basic principles of the Institute of Unreliable Tax Payer, discovering its deficiencies and making suggestions for improvements. The main emphasis is placed on critical view of each standard of the Institute of Unreliable Tax Payer. Finally the dissertation evaluates the Unreliable Tax Payer implementation in VAT evasion.
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The impact of tax reform in 2008 on households and firms
Petružálková, Mona ; Klazar, Stanislav (advisor) ; Brabcová, Pavlína (referee)
This bachelor thesis is focused on the tax reform of year 2008. The tax reform in 2008 has brought many changes that are apparent until now. Our goal is to show the impact of this reform on households and firms. The theoretical part is focused on general issues related to the reform. In this part are presented the reasons, objectives and anticipated impacts. Furthermore the most importatnt changes in our tax system, which could affect our analysis. The practical parts of the work on evaluating the impact of changes in the tax system, are situated in every chapter by the particular taxes. This thesis analyzes the impact of tax reform on households and firms using data from tax returns and other data published by the tax authorities in years 2007 and 2008 eventually 2009, and compares them.
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